2002 (11) TMI 128

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...., Member (J)   [Order per : Justice K.K. Usha, President]. - The issue referred for consideration by the Larger Bench is as follows :- "Whether the processed knitted pile fabric at the hands of the processor would be classifiable under Chapter 63 as 'made-up article' i.e. towels or as processed fabric, under Chapter 60 of CETA." 2. In this case show cause notice was issued to the ....

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....nd which is not relied upon in the show cause notice. The learned senior counsel appearing on behalf of the Revenue submits that it was the assessee himself who has brought in the idea of Chapter Note 5(b) in its reply to show cause notice. According to us, these are all matters to be considered by the Regular Bench and only if it comes to the conclusion that the finding of the Commissioner (Appea....